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21,941 results
Assessments for the 2003-04 and earlier nil years: notifying the Commissioner in the approved form for the purposes of item 4 of the table in subsection 171A(1) of the Income Tax Assessment Act 1936
Exempt Benefits: priority of access to a child care service
Reduction in shortfall interest charge: credit amendment: assessable recoupment
GST and representative of an incapacitated entity acting as both supplier and recipient of the representative's administration services
Income Tax Division 7A: application of section 109D of the Income Tax Assessment Act 1936 to a loan made in an income year where the loan agreement put in place in the following income year amounts to an agreement for a new loan
Income Tax Division 7A: income year in which an amalgamated loan is taken to be made when written loan agreement put in place after the end of the year of income in which loan(s) made but before lodgment day
Division 7A: unpaid present entitlements between a unit trust and unit holders
Capital gains tax - CGT event E4 and expenses deductible for taxation purposes in a different year to that for trust law purposes.
Tax losses: savings rule - deductions and capital losses that 'could occur in future'
Deductions: student services and amenities fee
Goods and Services Tax and redemption of redeemable preference shares
Singaporean resident company receiving Australian sourced royalties
Employee Share Scheme: unlisted options to acquire shares in a company not acquired at a discount
Application of subsection 23AA(5) to a United States S Corporation to deem income to have been derived from sources outside of Australia.
GST and liability for a supply made by an incapacitated entity prior to the appointment of a representative
Interest withholding tax on interest received by a US Limited Liability Company
Managed Investment Trust Withholding Tax: foreign superannuation fund that holds an indirect interest in a Managed investment trust ('MIT')
Wine equalisation tax: correcting errors in calculating the amount of the producer rebate
Deductions: travel and accommodation related expenses incurred to obtain medical certificate when receiving workers compensation
Division 7A: unpaid present entitlements between a unit trust and unit holders